地方政府财政竞争研究的新进展  

The New Progress of Study on Local Government Fiscal Competition

作　　者：张霄[1] 刘京焕[1] 

机构地区：[1]中南财经政法大学财政税务学院,湖北武汉430073

出　　处：《中南财经政法大学学报》2013年第1期47-52,159,共6页Journal of Zhongnan University of Economics and Law

基　　金：教育部人文社科基金资助项目"我国政府采购市场开放下的采购权利结构研究"(10YJA790003);中南财经政法大学博士生创新项目"转型期中国地方政府间财政竞争研究"(2011B0305)

摘　　要：地方政府财政竞争研究由亚当.斯密开启,布雷顿对它进行规范化研究。国外学者主要从支出竞争和税收竞争的角度进行研究。近年来,有学者开始关注财政竞争的影响因素,比如非合作均衡、异质性劳动力、高端人才的国际性流动、福利支出等。也有学者发现分权改革后一些发展中国家也存在着激烈的财政竞争。我国学者对地方政府财政竞争的研究深受国外学者的影响,研究的视角也主要是从公共支出竞争和税收竞争的角度开展,并逐渐运用空间计量方法研究政府财政竞争,促进了政府财政竞争研究的深化。The study of local government fiscal competition was initiated by Adam Smith and developed by Breton through standardized study.The foreign scholars’ study can be mainly divided into two classifications which are fiscal spending competition and tax competition.Nowadays,some foreign scholars have begun to study the effect factors of fiscal competition,such as non-cooperative equilibrium,the heterogeneity of labor,the international mobility of high-end talent and welfare spending,etc.And some foreign scholars found there also exists fierce financial competition in some developing countries which have been experienced the decentralization reform.The study of Chinese fiscal competition is commenced from fiscal spending competition and tax competition.Chinese scholars have been influenced by foreign scholars and begun to study the government fiscal competition by spatial econometric methods and their efforts has deeply promoted the study.

关 键 词：财政竞争 支出竞争 税收竞争 分税制 财政分权 

分 类 号：F810.4[经济管理—财政学]